Additionally for duty representatives if it is established that the applicant is not based in the UK , or will not be acting on behalf of a business based overseas and/or that overseas business has premises in the UK the application should be refused.

For registered consignors if you establish that the applicant is not an import freight agent (i.e. the person who declares the goods to free circulation via CHIEF or is not the receiving warehousekeeper for the imported goods, approval cannot be granted, refer toNotice 196 (HMRC website).

For registered consignees, registered commercial importers and tax representatives we cannot grant approval unless they have a deferment account. However, registered consignees and registered commercial importers can obtain authorisation to use someone else’s deferment account.